COVER 6 filename6.htm cover
 

     
(PATTON BOGGS LLP LETTERHEAD)
  1660 Lincoln Street
Suite 1900
Denver, CO 80264
303-830-1776
 
  _______________
 
 
  Facsimile 303-894-9239
 
  www.pattonboggs.com
 
January 26, 2007
    
 
   Alan L. Talesnick
303-894-6378 atalesnick@pattonboggs.com
VIA EDGAR AND OVERNIGHT COURIER
Mr. Jeffrey P. Riedler
Division of Corporation Finance
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0405
     
Re:
   Chembio Diagnostics, Inc.
 
   Amendment No. 2 to Registration Statement on Form SB-2
 
   File Number 333-138266
Dear Mr. Riedler:
     On behalf of Chembio Diagnostics, Inc. (the “Company”), please find enclosed the Company’s second amendment to its Amendment No. 1 to Registration Statement on Form SB-2, filed with the Securities and Exchange Commission on January 5, 2007.
     Three copies of this Amendment No. 2 to Registration Statement on Form SB-2, which have been marked to show the changes made from the Amendment No. 1 to Registration Statement on Form SB-2 filed on January 5, 2007, are being provided supplementally for the Staff’s convenience. All responses have been provided to us by the Company.

 

 

(PATTON BOGGS LLP LETTERHEAD)
January 26, 2007
Page 2
     If you have any further questions, do not hesitate to contact me at (303) 830-1776 or Lawrence Siebert at (631) 924-1135.
         
  Very truly yours,

PATTON BOGGS LLP
 		  
  By:   /s/ Alan L. Talesnick    
    Alan L. Talesnick   
       
 
     
cc:
  Chembio Diagnostics, Inc.
 
  c/o Lawrence A. Siebert, Chief Executive Officer
 
  c/o Richard Larkin, Chief Financial Officer